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Income Tax Act, 1962 (Act No. 58 of 1962)


2007 Regulations

Regulations issued under Section 91A, prescribing the circumstances under which the Commissioner may write-off or compromise any amount of tax, duty, levy, charge, interest, penalty or other amount

Part 3

Permanent write-off of tax debt

6. Permanent write-off of tax debt


(1) The Commissioner may permanently write-off an amount of tax debt:—
(a) to the extent that the Commissioner is satisfied, at that time, that the tax debt is irrecoverable at law as contemplated in paragraph 7; or
(b) if the Commissioner compromised a tax debt in terms of Part 5.


(2) The Commissioner must notify the debtor, in writing, of any amount of tax debt permanently written off.